9911796707
TMI Blog2022 (11) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Deputy Solicitor General of India and Sri Suresh Kumar Routhu, learned Standing Counsel for Respondent No.4. An order of cancellation of registration passed by the Goods and Services Tax Officer, Jagannayakpur-1st respondent herein, dated 01.02.2022 under the provisions of Section 29 of the Central Goods and Services Tax Act, 2017, is under challenge in the present Writ Petition. According to the petitioner, he is a diet contractor, carrying on contracts with the Government General Hospitals for supply of food to the in-patients at the subsidized price fixed by the State Government. Preceded by a show-cause notice dated 06.12.2021, the first respondent herein issued the impugned cancellation order dated 01.02.2022. It is absolutely no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition No.16887 of 2022 and on the directions of this Hon'ble High Court by the order dated 20.7.2022 (Ex.P-1), the respondents have disbursed the amount in the month of August, 2022. Similarly for the food supplied to the Covid patients in the Government General Hospital, Kakinada an amount of Rs.2,79,12,042/- for the period from May, 2021 to March, 2022 is paid to the Petitioner in August, 2022 as per the Ref. Coordn. 6/100/2922, dated 16.08.2022 of the District Collector, Kakinada (Ex.P-2). 4. In these circumstances, the Petitioner could not file the Returns for the tax periods from May, 2021 to January, 2022 within the prescribed time. The GST network is so designed that a taxable person will be able to file monthly Returns in Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on contended that having failed to respond to the show-cause notice and having failed to avail alternative remedy as prescribed under the provisions of Section 107 of the CGST Act, 2017, it is not open for the writ petitioner to maintain the present Writ Petition under Article 226 of the Constitution of India. According to the learned counsel for the petitioner, the petitioner herein is ready to furnish all the necessary information, but, in view of cancellation order, the petitioner is not in a position to furnish the same to the 1st respondent. The reality remains that according to Section 107 of the CGST, 2017, any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Terri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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